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TMI Blog2016 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... is some discrepancy in documents and/or some document is missing, it is admitted fact by the revenue that the appellant have received the goods in question. Accordingly, remand this issue for re-determination to the adjudicating authority. The appellant is also directed to appear before the authority within a period of 75 days from the date of receipt of a copy of this order along with all supportings. They want to rely and seek an opportunity of hearing. - Ex. Appeal No.1285/03 - - - Dated:- 22-4-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Rajesh Chibbar, Adv. For the Respondent : Shri Ashutosh Nath, Asstt.Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : Appellant is in appeal against o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or taking credit is prescribed by Modvat Rules, but the limit prescribed by the Act cannot be over-ruled/ignored. Further observed that the Central Excise Act under Section 11 A and 11 B clearly prescribed the limit of 6 months for taking and granting. Accordingly, it was held that time limit of six months is applicable for availing Cenvat or modvat credit. Accordingly the credit was denied. With respect to bill of entry number 1239/23 dated 2/5/94, observing that the same is neither issued in the name of the party nor endorsed to the party and also the party have not put any defence in this regard thus modvat credit cannot be allowed. So far the disallowance of credit on Bill of entry number 74 dated 6/6/94 is concerned for ₹ 37,635/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uvar (India) Ltd. 2000 (118) ELT 311 (SC) wherein the Apex Court considered the issue of recovery of modvat credit, availed under rule 57I, held that the provisions of section 11 A of the act have no application to any action taken under rule 57I, prior to its amendment on 6/10/1988 and further held Rule 57I, is not in any manner subject to section 11 A ibid. It is further stated that following this ruling of the Apex Court, division bench of this Tribunal considered the issue of limitation for availing credit during the period prior to amendment of Rule 57G with effect from 29/6/95 held, the credit is not deniable even if taken 3 to 4 years after issue of duty paying documents. Accordingly, the ld. Counsel prays for allowing the Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Kanpur 2000 (116) ELT 364 Wherein in it is held that after and issuance of notification number 32/94 - CE dated 4/7/94 and insertion of section 57 GG and instruction number 76/94CE dated 8/11/94 authorizing the Asst. collector to accept the invoices issued by those unregistered dealers, who subsequently got proper registration by 25 December 94, it was observed that this relaxation was given in order to avoid any general difficulty by the end user of the inputs and further held that the deviation in following the rules cannot be permitted as the very object of notification 32/94 and insertion of rule 57 GG and Rule 174 requiring the registration of the dealer's dealing with excisable goods would stand nullified if these are taken to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been availed after more than 6 months of the date of document, as the documents are dated prior to 26/06/95 when the period of 6 months was introduced. It have also been so held by Hon ble Supreme Court in the case of Raghuvar (India) Ltd. (supra). So far the credit on bill of entry/IGM number 1239/23 dated 2/5/94 is concerned. I find that although there is some discrepancy in documents and/or some document is missing, I find that it is admitted fact by the revenue that the appellant have received the goods in question. Accordingly, I remand this issue for re-determination to the adjudicating authority. The appellant is also directed to appear before the authority within a period of 75 days from the date of receipt of a copy of this order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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